Key Benefits:
JOHN CARLOS I
KING OF SPAIN
To all who present it and understand it.
Sabed: That the General Courts have approved and I come to sanction the following Law.
EXPLANATORY STATEMENT
By Law 15/1980 of 22 April, the Nuclear Safety Council is created as an entity governed by public law, independent of the Central State Administration, with its own legal personality and its own and independent assets. of the State, and as the sole Competent Body in the field of nuclear safety and radiation protection.
The main source of funding from the Nuclear Security Council is the collection that is obtained by the rate that is rotated as consideration of the services provided by the Agency in the performance of its functions. the guarantor of nuclear safety and radiation protection (Article 9 of Law 15/1980).
The legal system of the levy is basically regulated in Article 10 of Law 15/1980, precept which is developed by Royal Decree 3229/1982 of 12 November, which is intended to be repealed with this Law, since it does not adds nothing to the legal regulation.
The experience gained in the management of the levy has, on the one hand, resulted in a series of problems adapting the norm to reality, without prejudice to the specific revisions that have been made. by making the rates and amounts applicable to the various taxable events, and which have not shown sufficient adequacy to the needs that the reality has been demanding.
The appearance of both Law 8/1989, April 13, and Public Prices, as well as Law 54/1997, of 27 November, of the Electrical Sector, make it necessary to introduce new criteria, both for the quantification of the the amount of each fee, resized according to the actual costs, as in relation to the necessary modification of the tax base of the fee for inspection and control of the operation of the nuclear power plants.
The publication of the Health Protection Regulation against Ionising Radiation also introduces a number of obligations for the Nuclear Safety Council in the field of radiation protection, which requires establish the corresponding new taxable facts.
Furthermore, the Nuclear Security Council has been carrying out a number of functions which, at times, were not specifically provided for in the Law on the Establishment of the Agency, nor were they therefore set up in form of taxable facts. It is therefore intended by this proposal to carry out a new catalogue of functions which will more accurately describe the current work of the Nuclear Safety Council and, at the same time, pay regular contributions to the provision of all services which are perform.
In particular, some fees are updated, the range of existing taxable facts is extended to better fit the reality, and the wording of some assumptions is improved according to the experience gained, taking into account present the criteria of equivalence and economic capacity of the taxable person, as set out in the Law on Public Fees and Prices.
A detailed description for tax purposes, decommissioning operations for the decommissioning of nuclear installations, whose forecast was deficient in the previous regulation, is provided for. for studies and reports on the management of high-activity radioactive waste in relation to future final storage facilities; and a number of services are incorporated as a public price by the Security Council. Nuclear power is being carried out at the request of private individuals, and the provision of specifically bound by its legal status.
TITLE I
General provisions
Article 1. Object and scope of application.
1. The purpose of this Law is to regulate public charges and charges for the provision of services and to carry out activities of the Nuclear Security Council.
2. The rates and public prices required by the Nuclear Safety Board shall apply throughout the Spanish territory.
Article 2. Regulatory sources.
Public charges and prices for the provision of services and the conduct of the activities of the Nuclear Security Council shall be governed by the provisions of this Law and, failing that, by the Law on Public Fees and Prices, the Law General Tax and other supplementary provisions.
Article 3. Taxable persons.
1. The taxable persons shall be subject to the duties of the natural or legal persons, as well as the entities referred to in Article 33 of the General Tax Law, holders of the facilities or activities in respect of which the services of inspection or control described in Title II of this Law or requesting any of the authorizations, permits, licenses or exemptions provided for in the same Title.
2. Where appropriate, the specific regulation of each public charge and price shall determine the nature of the taxable persons of other persons or entities.
Article 4. Rate management and settlement.
1. In the case of an administrative settlement of charges, the Nuclear Safety Board shall, where appropriate, carry out the settlement in an official model by way of receipt of the notification to the taxable person.
The Nuclear Security Council may require the taxable persons to provide the information and documentation necessary for the practice of the appropriate settlements. If the requirements are not met, the taxable person will incur a simple tax violation, in accordance with Articles 77 et seq. of the General Tax Law, proceeding with the Nuclear Safety Council at the opening of the file. sanctioning, the processing and resolution of which shall be in accordance with the applicable tax rules.
2. In the cases where the reverse charge is established by the taxable person, the statements-settlements shall be submitted to the Council, who may rectify the errors in fact, if necessary by practising the amendment of the where applicable.
Article 5. Time limits and means of payment of charges and public prices.
1. The entry of the liquidations made by the Nuclear Safety Board shall be made within the time limits laid down in Article 20, number two of the General Recovery Regulation.
2. The entry shall be made directly into the restricted account of the Nuclear Security Council empowered for this purpose, through any of the offices of the banking institution where that office is open.
3. The revenue models by receipt, settlement and self-settlement shall be filed with the banking institution to be completed, with the person concerned reserving a copy as a payment card.
Article 6. Inspection of the fees.
The inspection of the fees is entrusted to the competent organs of the State Administration.
Article 7. Economic-administrative complaints.
The actions of the management of the charges and the public prices will be used in the economic-administrative way and, where appropriate, in the administrative-administrative procedure.
Article 8. Affectation.
The full performance of public interest rates and prices will be affected, on a specific basis, to cover the costs incurred for the provision of services and the carrying out of the activities of the Security Council. Nuclear.
TITLE II
Rates
Article 9. Fee for studies, reports and inspections for the authorisations required for the operation of nuclear installations.
1. Taxable fact. -It constitutes the taxable fact of this fee the realization, by the Nuclear Safety Board, of the studies, reports or inspections which, in accordance with the current regulations, condition the granting of authorizations necessary for the entry into operation of the nuclear facilities.
2. Tax base. -It shall be the total and effective amount of the investment to be made on the basis of the budget, except for the costs arising from the financial interests.
3. Accrual. The fee shall be payable at the time of filing any of the applications referred to in this Article.
4. Tax rate.-The transactions referred to in the preceding paragraph shall be taxed at the rate of 0,20 per 100 of the taxable amount.
5. Liquidations.-The liquidations shall be effected by the taxable person.
The applicants for the authorisations shall make provisional settlements on account, in accordance with the following percentages of the tax base:
20 per 100 when requesting prior or placement authorization.
40 per 100 when requesting build authority.
40 per 100 when applying for exploitation authorization.
The final settlement, taking into account the total and effective amount of the investment made, shall be made by the applicant immediately after the granting of the operating authorisation.
In the event that the requested authorization is not granted, provisional settlements will acquire the character of definitive.
6. Exemptions and bonuses.-In the case of nuclear power plants, if two or more units are installed on the same site and with the same project as the first, for the second and remaining the fee will be reduced to one fifth of the amount quoted in the the case of the application for prior authorisation or placement and one third of the application for the authorisation of construction and the authorisation of the holding.
For other nuclear installations, in the case of successive extensions or modifications of the original project, 50 per 100 of the corresponding quota shall be taxed.
Article 10. Fee for inspection and control of the operation of nuclear installations.
1. Taxable fact. -It is the taxable fact of this charge that the inspection and control services necessary to be carried out in the judgment of the Nuclear Safety Council in order to ensure the proper operation and operation, as well as the safety of nuclear installations.
The amount of this fee includes the services provided by the Nuclear Safety Board for assessment and inspection and control related to modification authorizations during the operation of such facilities.
2. Classification of nuclear installations for the purposes of the tax base.
A) Nuclear power stations.
A. 1 Share. -According to the authorized power of nuclear power plants and in consideration of the grouping of tasks in the provision involving the existence of two units at the same site, the following are established: quotas:
A. 1.1 Nuclear power stations with a gross power of less than 250 megawatts: 101,000,000 pesetas each year.
A. 1.2 Nuclear power stations gross between 250 and 500 megawatts: 250,000,000 pesetas each year.
A. 1.3 Nuclear power stations with a gross power exceeding 500 megawatts with a single reactor: 563,000,000 pesetas each year.
A. 1.4 Nuclear power stations with a gross power exceeding 500 megawatts with two or more reactors at the same site: 460,000,000 pesetas per reactor each year.
A. 2 Devengo and settlement. -This fee shall be payable monthly per day and shall be self-abolished by the taxable person for the month following each month expired.
B) Production or treatment of nuclear substances.
This inspection and control fee will cover, where appropriate, both the operation of the facility, and the manufacture or treatment of the substances itself.
B. 1. -For the production or treatment factories of nuclear substances, an annual quota of 150,000 pesetas per authorized tonne is fixed.
B. 2 Devengo and settlement. -This fee shall be payable monthly per day and shall be self-abolished by the taxable person for the month following each month expired.
C) Storage facilities for radioactive waste that are not included in the authorisation of another nuclear installation.
C. 1. -Depending on the activity of the stored waste and, consequently, the greater or lower cost of the service of control and monitoring, the following quotas are established:
For medium or low-level waste storage 2,500 pesetas per cubic meter of authorized storage capacity.
For high-activity waste storage: 25,000 pesetas for each ton of heavy metal whose storage is authorized.
C. 2 Devengo and settlement. -This fee shall be payable annually and shall be settled monthly by dozavas parties and shall be autoliquid by the taxable person for the month following each month expired.
D) Rest of nuclear facilities.
Those nuclear installations which are not for profit or for research purposes shall be understood to be included in this paragraph.
D. 1 Share. -These services will be taxed with a fixed annual fee of 2,000,000 pesetas.
D. 2 Devengo and liquidation. -This fee shall be payable on 31 December of each year and shall be self-abolished by the taxable person during the first quarter of the year following that date.
3. In the first and final year of the respective entry and end of the operational life of a nuclear installation, the quota shall be weighted in accordance with the number of months between the date of the granting of the holding or the holding of the end-of-life statement, counting this, and the end of the year.
4. Where one or more differentiated radioactive installations exist in a nuclear installation, the fee for the inspection and control of radioactive installations shall be applied to each of them.
Article 11. Fee for studies, reports or inspections necessary to obtain authorizations for the decommissioning of nuclear installations.
1. Taxable fact. -It constitutes the taxable fact of this fee the realization, by the Nuclear Safety Board, of the studies, reports or inspections required, in order to obtain the necessary authorizations for the dismantling of the installations
2. Tax base. The taxable amount shall be the total cost of the decommissioning operations for which authorization is requested, except for the costs arising from the financial interests.
In the event that the decommissioning is carried out at different stages, individually approved and separated in time, the studies, reports and inspections carried out to evaluate the activities to be carried out in each phase will be taxed according to the amount of the budget for those operations.
3. Tax rate. -These services will be taxed at the rate of 2 per 100 of the tax base.
4. Accrual and settlement. The accrual shall occur at the time of filing of the decommissioning authorization application and shall be autoliquid by the taxable person.
The final settlement, taking into account the total and effective amount of the investment made, shall be made by the applicant within three months of the completion of the authorised decommissioning operations.
In the event that the requested authorization is not granted, provisional settlements will acquire the character of definitive.
When the resulting rate is greater than 100,000,000 pesetas, its settlement may be split in two-way parts that will be settled on a monthly basis.
Article 12. Fee for inspection and control of the decommissioning of nuclear installations.
1. Taxable fact. -It constitutes the taxable fact of this fee the realization, by the Nuclear Safety Board, of the inspection and control services that are necessary during the operations of dismantling the nuclear facilities.
For the purposes of charging the fee, the facility shall be deemed to have entered the decommissioning period from the time it is declared by the Ministry of Industry and Energy for the purpose of its operational life.
2. Tax base and tax rate. -According to the highest or lowest cost in the provision of inspection, control and monitoring services, these will be taxed at an annual fixed fee calculated according to the following criteria:
a) As long as there is fresh or irradiated nuclear fuel in the facility: 80 per 100 of the rate set forth in this Act by the inspection and operating control services.
b) Once the nuclear fuel has been withdrawn: 15 per 100 of the rate set in this Act by the inspection and operating control services. This quota shall be reduced to 1,5 per 100 during the periods of inactivity to be established in the authorisations, if the decommissioning takes place at different stages.
c) Nuclear research facilities will be taxed at a fixed annual fee of 2,000,000 pesetas.
3. Accrual and settlement. -This fee shall be payable on 31 December and shall be self-imposed by the taxable person during the first quarter of the year following that date.
When the resulting rate is greater than 100,000,000 pesetas, its settlement may be split in two-way parts that will be settled on a monthly basis.
The rate of the first and last year shall be, in each case, proportional to the number of months in which the Nuclear Security Council has provided the corresponding services.
Article 13. Fee for carrying out studies and reports necessary for the monitoring of activities related to the long-term management of high-activity radioactive waste.
1. Taxable fact. -It constitutes the taxable fact of this fee the realization, by the Nuclear Safety Council, of the studies, reports and development of specific methodologies that are necessary for the evaluation of the plans, projects, studies and conceptual designs in relation to the activities carried out in compliance with the general plans for radioactive waste in force at any time, both as regards the transitional storage and the definitive storage of such wastes.
2. The taxable amount shall be the amount of the investments made for the development of the respective temporary or final storage plans and projects by the entities authorized by the Ministry of Industry and Energy for the long-term management of high-activity radioactive waste.
3. Tax rate. -These services will be taxed at the rate of 3 per 100 of the tax base.
4. Accrual and settlement. -This fee shall be payable on 31 December of each year and shall be self-published on a monthly basis by the taxpayer, on the basis of the investment made in the preceding year.
During the first quarter of each year, the final settlement of the preceding year shall be carried out by the taxable person on the basis of the investment actually made.
Article 14. Fee for studies, reports or inspections necessary for the granting of operating authorisations and for the decommissioning and decommissioning of uranium mines.
1. Taxable fact. -It constitutes the taxable fact of this fee the realization, by the Nuclear Safety Council, of the studies, reports and inspections that condition the granting of authorizations of exploitation and decommissioning and decommissioning of Uranium mines.
2. Quota. -These services will be taxed with a fixed quota of 1,000,000 pesetas.
3. Accrual and settlement. -This fee shall be payable at the time of filing any of the applications referred to in this Article and shall be settled by the Nuclear Security Council.
Article 15. Fee for studies, reports or inspections necessary for the granting of authorisations for the operation of radioactive installations.
1. Taxable fact. -It is the taxable fact of this fee to carry out the studies, reports or inspections which condition the granting of authorisations for the operation of the radioactive installations or their modification.
2. Classification of radioactive installations for the purposes of the tax base.
A) Radioactive nuclear fuel cycle facilities:
A. 1 Tax base. -It shall be constituted by the total and effective amount of the investment to be made on budget except the costs arising from the financial interests.
A. 2 Tax rate. -These services will be taxed at the rate of 1 per 100 of the tax base.
A. 3 Devengo. -This fee will become payable at the time of filing any of the applications referred to in this article.
A. 4 Liquidations. -Liquidations shall be made by the taxable person. The applicants for the authorisations shall make provisional payments on account, in accordance with the following percentages of the tax base:
20 per 100 when requesting prior or placement authorization.
40 per 100 when requesting build authority.
40 per 100 when applying for exploitation authorization.
The final settlement, taking into account the total and effective amount of the investment made, shall be made by the applicant immediately after the granting of the operating authorisation.
In the event that the requested authorization is not granted, provisional settlements will acquire the character of definitive.
B) Radiactive installations for scientific, medical, agricultural, commercial or industrial purposes.
B. 1 Tax base. -It will be constituted by the total and effective value of the radioactive installation or its modification, considering all those components that are affected by its nature included in this value operation of the same.
Case of onerous transmissions must be declared the value of the disposal. In the case of lucrative or lease transfers of the facility, the value to be declared shall be the market value.
B. 2 Tax rate. -These services will be taxed at the higher rate between the following two:
2 per 100 of the tax base.
The following values:
First category: 6,000,000 pesetas.
Second category: 300,000 pesetas.
Third category: 200,000 pesetas.
B. 3 Devengo and settlement. -This fee shall be payable at the time of filing, together with which the taxable person shall declare the securities constituting the taxable amount for settlement by the Security Council. Nuclear.
3. Exemptions and bonuses.
3.1 In the case of successive extensions or modifications of the original project, 50 per 100 of the corresponding quota will be taxed.
3.2 Those amendments that do not alter the content of the security condition of the authorisation, but refer to purely formal aspects and do not require a new safety study, will be subject to a a single quota of 25 000 pesetas, in return for the verification services, which shall be payable at the time of submission of the application.
Article 16. Fee for inspection and control of the operation of radioactive installations.
1. Taxable fact. -It constitutes the taxable fact of this charge the inspection and control services which need to be carried out in order to ensure the proper operation and operation, as well as the safety of the installations radioactive.
For inspection and control services shall be read either alternately, either by the visit to the facility or by the carrying out of monitoring, analysis and evaluation activities in relation to the documentation submitted by the taxable person.
2. Classification of radioactive installations for the purposes of the tax base.
A) Radioactive nuclear fuel cycle facilities:
A. 1 Share. -These services will be taxed with a quota of 17,000 pesetas per ton of authorized production.
A. 2 Devengo and settlement. -This fee shall be payable annually and shall be settled by the Nuclear Security Council, by receipt, and shall be entered during the first quarter of the calendar year following the expiration date. of the deadline.
B) Radiactive installations for scientific, medical, agricultural, commercial or industrial purposes.
B. 1 Fee. -These services will be taxed with the following quota:
First category: 750,000 pesetas.
Second category: 300,000 pesetas.
Third category except radiodiagnostic: 200,000 pesetas.
Radiodiagnostic Installations: 35,000 pesetas.
B. 2 Devengo and liquidation. -This fee, except for radiodiagnostic facilities, shall be due on 31 December of each year and shall be settled by the Nuclear Safety Board, which shall rotate the corresponding receipt, be entered within the first four months of the calendar year following the date of the accrual.
The fee for the inspection and control services of radiodiagnostic facilities will become due at the time the corresponding action is initiated and will be cleared by the Nuclear Security Council. In no case shall these installations be subject to more than one inspection and inspection fee per year when they are motivated by repeated complaints and the inspection reports shall result in compliance with nuclear safety and security. radiological.
3. Exemptions and bonuses. -In the first year of operation of an installation, when the holding has started after 30 June, only 50 per 100 of the quota will be paid.
Article 17. Fee for studies, reports or inspections prior to the granting of authorisations for the decommissioning or decommissioning of radioactive installations.
1. Taxable fact. -It constitutes the taxable fact of this fee the realization, by the Nuclear Safety Board, of the studies, reports or inspections prior to the granting of mandatory authorizations for the dismantling or the closure of the Radioactive installations.
2. Classification of radioactive installations for the purposes of the tax base.
A) Radioactive nuclear fuel cycle facilities:
A. 1 Share. -These services will be taxed with a quota of 8,000 pesetas per ton of uranium produced during its entire operational phase.
A. 2 Devengo and settlement. -This fee will become payable upon filing the corresponding application and will be settled by the Nuclear Security Council.
B) Radiactive installations for scientific, medical, agricultural, commercial or industrial purposes.
B. 1 Fee. -These services will be taxed with the following quota:
First category: 3.000.000 pesetas.
Second category: 100,000 pesetas.
Third category except radiodiagnostic: 75,000 pesetas.
Radiodiagnostic Facilities: Exempt.
B. 2 Devengo and settlement. -These fees shall be payable upon filing the corresponding application and shall be settled by the Nuclear Security Council.
Article 18. Fee for inspection and control of the decommissioning of radioactive fuel cycle facilities.
1. Taxable fact. -It constitutes the taxable fact of this fee the realization, by the Nuclear Safety Board, of the inspection and control services that it is necessary to carry out during the operations of dismantling of the installations radiolabelling of the fuel cycle and of the post-operations radiological surveillance period.
2. Quota. -These services will be taxed at a fixed annual fee of 10,000,000 pesetas during the dismantling operations.
3. Accrual and settlement. -This rate will become due on December 31 and will be settled by the Nuclear Security Council.
4. Exemptions and bonuses. -This quota will be reduced to 2,000,000 pesetas per year during the period of radiological surveillance.
The rate of the first and last year shall be, in each case, proportional to the number of months in which the Nuclear Security Council has provided the corresponding services.
Article 19. Fee for tests, studies, reports and evaluations to be carried out by the Council for the granting and renewal of licences, certificates and accreditations for the personnel of nuclear or radioactive installations.
1. Taxable fact. -It constitutes the taxable fact of this fee the realization, by the Nuclear Safety Board, of the tests, studies, reports and evaluations necessary for the granting and renewal of licences, titles and accreditations for the personnel of nuclear or radioactive installations.
2. Quota.-The activities mentioned at this point
| Concession of licenses of monitor, operator and accreditations - Pesetas | Renovation of licenses monitor and operator - Pesetas | Head
Concession of Service
radiation Radiological - Pesetas | ||
|---|---|---|---|---|
| Nuclear | 1,000,000 | 100,000 | 500,000 | |
|
-Category Radiant | 100,000 | 50,000 | 250,000 | |
|
and third category: |
|
|
| |
|
25,000 | 15,000 | 100,000 | ||
|
| - | - | ||
| Accreditations to operate or direct inst. radiodiagnostic | 5,000 | - | 50,000 |
3. Accrual and settlement. -This fee shall be payable at the time of filing, and shall be approved by the taxable person at the time, for which the corresponding model shall be previously requested from the Security Council. Nuclear.
Article 20. Fee for studies and evaluations necessary for the approval of academic programmes and training and training courses for the staff of radioactive installations.
1. Taxable fact. -It constitutes the taxable fact of this fee the realization, by the Nuclear Safety Board, of the studies and evaluations necessary for the approval of academic programs and training courses and training courses to obtain licences for the operation of radioactive installations or for the accreditation of the personnel of the radiodiagnostic facilities or their modifications.
2. Quota.-These services will be taxed at a fixed quota of 300,000 pesetas. The modifications of the approved courses will be taxed with a fixed quota of 100,000 pesetas.
3. Accrual and settlement.-The accrual and income of the fee shall occur at the time of filing of the application for approval or modification and shall be settled by the Nuclear Security Council.
Article 21. Fee for inspection and control of the delivery of the approved courses and of the proficiency tests provided for them.
1. -The taxable fact of this fee is the fact that, by the Nuclear Safety Board, the inspection and control services required to be carried out on the delivery of the approved courses and the tests of the They are sufficient for them.
2. Quota. -These services will be taxed with a fixed quota of 75,000 pesetas.
3. Accrual and settlement. -This fee shall be due to the presentation, in the Nuclear Safety Board of the examination minutes, for validation and shall be settled by that Agency.
Article 22. Fee for reports, studies or inspections that condition the authorisations for the transport of nuclear substances or radioactive materials.
1. Taxable fact. -They constitute the taxable fact of this charge the realization, by the Nuclear Safety Board, of the reports, studies or inspections that condition the authorizations for the transport of nuclear substances or materials radioactive or its modification or extension.
2. Quota. -These reports or studies will be taxed at the fixed quota of 500,000 pesetas for each authorization.
3. Accrual and settlement.-The accrual and income of the fee will occur at the time of requesting the authorization of transportation, modification or extension and will be cleared by the Nuclear Security Council.
4. Exemptions and bonuses. -Reports or studies that are necessary to modify or extend existing authorizations will be taxed at 50 per 100 of the corresponding quota.
Article 23. Fee for inspection and control of the transport of nuclear substances or radioactive materials.
1. Taxable fact. -It constitutes the taxable fact of this fee the realization, by the Nuclear Safety Board, of the inspection and control services that need to be carried out in the transport of nuclear substances or radioactive materials.
2. Quota.-These services will be taxed for each performance with the following fixed quota:
Transport of nuclear fuel, fissile materials and waste from nuclear power stations: 200,000 pesetas.
Transport of radioactive sources: 75,000 pesetas.
The transport of radioactive waste originating in second and third category radioactive installations is exempted from this charge.
3. Accrual and settlement. -This rate will become due at the time the corresponding action is initiated and will be cleared by the Nuclear Security Council.
4. Exemptions and bonuses. -In no case shall the same transport be subject to more than one charge for inspection and control services, without prejudice to the fact that it can be inspected as many times as necessary for safety reasons.
Article 24. Fee for studies, reports or inspections for the granting of authorisations for the manufacture or exemption of equipment incorporating radioactive sources or generators of ionising radiation and for the approval or validation of intended packages the transport or storage of radioactive substances.
1. Taxable fact. -It constitutes the taxable fact of this fee the realization, by the Nuclear Security Council, of the studies, reports or inspections that are legally enforceable for the granting of authorizations of manufacture or exemption of equipment incorporating radioactive sources or generating ionising radiation and for the approval or validation of packages for the transport or storage of radioactive substances or their modification or extension.
2. Quota. -These services will be taxed with a fixed quota of 750,000 pesetas for the exemption and 500,000 pesetas for the rest of the authorizations described in this article.
3. Accrual and settlement. -This fee shall be payable at the time of the application and shall be settled by the Nuclear Safety Board.
4. Exemptions and bonuses. -Reports or studies that are necessary to modify or extend existing authorizations will be taxed at 50 per 100 of the corresponding quota.
Article 25. Fee for studies, reports or inspections for the granting of authorisations for the declassification of low-content materials for radioactive substances.
1. Taxable fact. -It constitutes the taxable fact of this fee the realization, by the Nuclear Security Council, of the studies, reports or inspections, which are legally enforceable, for the granting of authorizations of declassification of low content materials for radioactive substances.
2. Quota. -These services will be taxed with a fixed quota of 25,000 pesetas per cubic meter of material whose declassification is requested.
3. Accrual and settlement. -This fee shall be payable at the time of the application and shall be settled by the Nuclear Safety Board.
Article 26. Fee for inspection and control to ensure the proper manufacture of equipment incorporating radioactive sources or producers of ionising radiation or in relation to exempted equipment.
1. Taxable fact. -It constitutes the taxable fact of this fee the realization, by the Nuclear Safety Board, of the inspection and control services necessary to ensure the proper manufacture of the equipment incorporating radioactive sources or are producers of ionising radiation or in relation to exempted equipment.
2. Quota.-These services will be taxed at a fixed fee for each performance of 75,000 pesetas.
3. Accrual and settlement. -This fee shall be payable at the time of the corresponding performance and shall be settled by the Nuclear Safety Board.
Article 27. Fee for studies, reports or inspections for the granting of the authorisation of undertakings acting in the field of radiation protection.
1. Taxable fact. -It constitutes the taxable fact of this fee the realization, by the Nuclear Safety Board, of the studies, reports or inspections that are necessary for the granting of the authorization of the companies of sale and assistance technical equipment for radio diagnostics and other equipment for radioactive installations; the Technical Services or Units for Radiological Protection; the entities, institutions or services performing the individual dosimetry; the Services Specialised doctors for the medical surveillance of workers professionally exposed and care facilities for medical attention to irradiated or contaminated and modifications to these authorisations.
2. Quota.-These services will be taxed at the following fixed quota:
Radiological Protection Services and Technical Radiological Protection Units: 300,000 pesetas.
Companies or entities for sale or technical assistance: 200,000 pesetas.
Specialized Medical Personnel or Services Dosimetry Services: 200,000 pesetas.
Care centers for medical attention to irradiated or contaminated: 200,000 pesetas.
3. Accrual and settlement. -This fee will become payable at the time of application for authorization and will be cleared by the Nuclear Security Council.
4. Exemptions and bonuses. -Changes to the authorisations for these entities will be taxed at a fixed fee of 50 per 100 of the fee corresponding to the first authorisation.
Article 28. Fee for inspection and control to ensure the proper functioning of undertakings acting in the field of radiation protection.
1. Taxable fact. -It constitutes the taxable fact of this charge the inspection and control services to ensure the proper functioning of the sales and technical assistance companies of the radiodiagnostic equipment and other equipment intended for radioactive installations; the Technical Services or Units of Radiological Protection; the entities, institutions or services performing the individual dosimetry; the Medical Services Specialised for the medical surveillance of workers professionally exposed and care centers for medical care to the irradiated or contaminated.
2. Quota. -These services will be taxed with the following quotas and amounts:
Sales and technical assistance companies: 150,000 pesetas.
Radiological Protection Technical Services or Units: 250,000 pesetas.
Entities, institutions or services performing individual dosimetry: 250,000 pesetas.
Specialized medical services and health care centers: 150,000 pesetas.
3. Accrual and settlement. The fee shall be payable at the time of the corresponding performance and shall be settled by the Nuclear Safety Board.
In no case shall these installations be subject to more than one inspection and control fee per year when the inspection reports are in conformity.
Article 29. Fee for inspection and control to verify compliance with the obligations, in the field of nuclear safety and radiation protection, of undertakings external to the holders of nuclear or radioactive installations with workers professionally exposed.
1. Taxable fact. -It constitutes the taxable fact of this fee the inspection and control services carried out by the Nuclear Security Council in order to verify the authenticity of the data in the Register of External Companies, as well as the degree of compliance with the obligations set out in the Royal Decree governing them.
2. Quota. -These services will be taxed with a fixed quota of 35,000 pesetas.
3. Accrual and settlement. -This rate will become due at the time the corresponding action is initiated and will be cleared by the Nuclear Security Council. In no case shall these undertakings be the subject of more than one annual fee, where the inspection reports are in conformity with nuclear safety or radiation protection.
Article 30. Fee for inspection, control and reporting carried out in exceptional or emergency situations occurring outside the scope of nuclear and radioactive installations as a result of events likely to affect safety nuclear or radiation protection.
1. Taxable fact. -It is the taxable fact of this fee to be carried out by the Nuclear Safety Board of the inspection, control and reporting services in exceptional or emergency situations which arise outside the the scope of nuclear and radioactive installations, as a result of events likely to affect nuclear safety or radiation protection, in relation to any of the following objects:
a) Analysis of the factual situation produced and proposed adoption of the urgent preventive and corrective measures that are necessary.
(b) Any other technical and optional performance of surveillance, direction, inspection, investigation, study, report, advice, verification, recognition or prospection arising out of such exceptional or emergency.
2. Quota. -These services will be taxed at an integrated rate for the actual cost, duly accredited by the Agency, of the own resources and others necessary for the delivery of the same.
In the case of own resources, direct costs arising from working hours provided by staff of the Agency, including, and expenses for, travel, subsistence and subsistence, shall be included in the quota. indirect costs resulting from the certified imputation of the percentage of overheads. Non-party resources contributed by third parties shall be computed by the total amount invoiced to the Nuclear Security Council.
3. Accrual and settlement. -This rate shall be due on 31 December of the year in which the corresponding actions or services giving rise to the requirement of the levy have been completed, in the opinion of the Nuclear Safety Board, and shall be settled by the Nuclear Security Council. In the event that such actions or services are extended to more than one financial year, the Nuclear Safety Board shall, on 31 December of each year, carry out provisional provisional liquidations on account of the final date by the end of the financial year. costs due to this date.
4. Taxable person.-Any natural or legal person holding the premises, industries, undertakings or activities in which the event is taking place which motivates the provision of services by the Security Council shall be taxable persons. Nuclear.
TITLE III
Public Prices
Article 31. Public prices for reporting, testing, or studies at the instance of a party.
1. Object.
(a) The object of the price is the realization by the Nuclear Security Council, at the request of part, of reports, tests or studies on new designs, methodologies, simulation models or verification protocols related to nuclear safety or radiation protection, as well as for renewal or modification.
(b) The implementation by the Nuclear Security Council, at the request of public entities or organizations representing general interests, of reports, tests or studies concerning the radiological protection of the public and of the environment.
The activities referred to in paragraphs (a) and (b) above shall be taxed at a public price when they are not part of one of the administrative procedures subject to tax under this Law.
2. Amount. The amount of the price shall be fixed in each case directly by the Nuclear Security Council, and shall correspond to the cost of the resources, own or foreign, necessary for the provision of the service.
The resulting price shall be duly detailed and communicated to the applicant, who, within two months, may ratify his application by accepting the price fixed, the payment of which shall be payable from that time.
When variations affecting the public price are detected in the assessment process, the applicant shall be informed of the acceptance or rejection of the variation within a period of one month.
In the event that the person concerned accepts the variation, the Nuclear Safety Board shall liquidate the amount of the corresponding variation.
If the applicant does not accept the modification of the public price, the Nuclear Security Council, after justification of the cost of the resources used up to that date, shall proceed to the final settlement.
Additional disposition first.
Article 2 of Law 15/1980 of 22 April of the Creation of the Nuclear Security Council is amended, which will be worded in the following terms:
" Article 2.
The functions of the Nuclear Security Council will be as follows:
(a) Propose to the Government the necessary regulations on nuclear safety and radiation protection, as well as the revisions it deems appropriate. Within this regulation, the objective criteria for the selection of sites for nuclear installations and for the first category of radioactive radioactive waste shall be laid down in the form and time-limit of the Autonomous Communities. rules are determined.
You may also develop and approve instructions, circulars and technical guides relating to nuclear and radioactive installations and activities related to nuclear safety and radiation protection.
(b) Issue reports to the Ministry of Industry and Energy, prior to the resolutions adopted by the Ministry of Industry and Energy on the granting of authorizations for nuclear and radioactive installations, the transport of nuclear or nuclear radioactive materials, the manufacture and approval of equipment incorporating radioactive sources or generating ionising radiation, the operation, restoration or closure of uranium mines, and in general all activities related to the handling, processing, storage and transport of substances nuclear and radioactive.
Issue reports prior to the resolutions of the Ministry of Industry and Energy regarding the authorization of sales and technical assistance companies of X-ray equipment and facilities for medical and other diagnosis equipment intended for radioactive installations and carrying out their inspection and control.
Issuing prior reports to resolutions that in exceptional cases and circumstances dictate the Ministry of Industry and Energy, on its own initiative or at the request of the Nuclear Safety Board, in connection with the withdrawal and safe management of radioactive materials.
Such reports will be mandatory in any case and, in addition, binding when they have a negative or negative character of a concession and, in addition, in terms of the conditions they establish, if they are positive.
The procedures in which the reports referred to in this paragraph are to be issued may be suspended by the body responsible for its resolution, exceptionally, with an indefinite nature until they are issued. or during the period of time deemed appropriate for them to be issued, justifying the suspension.
c) Carry out all kinds of inspections at nuclear or radioactive installations during the various stages of the project, construction and commissioning, in the transport, manufacture and approval of equipment incorporating radioactive sources or generators of ionising radiation, and the approval or validation of packages for the transport of radioactive substances with a view to ensuring compliance with existing legislation and conditions taxes on the corresponding authorizations, with the right to stop works or activities in case of occurrence of anomalies affecting safety and until these are corrected, and may propose the cancellation of the authorization if the anomalies are not susceptible to being corrected.
d) Carry out inspection and control of nuclear and radioactive installations during operation, and until decommissioning, in order to ensure compliance with all established standards and conditions, both in general type as the individuals established for the installation, in order to ensure that the operation of such installations does not entail undue risks, either for persons or for the environment.
The Nuclear Security Council has the authority to suspend the operation of the facilities or the activities to be performed, for security reasons.
e) Propose the opening of the sanctioning files that it considers relevant in the field of its competences, in accordance with the legislation in force.
addition, the Nuclear Safety Council, which is initiating a procedure for sanctioning nuclear safety or radiation protection, shall issue a report within two months, in order to be appropriate. qualification of the facts under the procedure. This report shall be issued where such initiation is at the request of another body, or where it has been initiated as a result of a reasoned request from the Nuclear Safety Board itself, other information shall be found in that procedure. in addition to the statements made by that entity.
(f) Collaborate with the competent authorities in drawing up the criteria to be met by the external emergency plans and the physical protection of nuclear and radioactive installations and transport, and a the plans to participate in their approval are drawn up.
Coordinate, for all aspects related to nuclear safety and radiation protection, measures to support and respond to emergency situations, integrating and coordinating the various agencies and companies public or private whose tender is necessary for the performance of the tasks assigned to this Body.
Also, perform any other emergency activities assigned to you in the applicable regulations.
g) Control the radiation protection measures of professionally exposed workers, the public and the environment. Monitor and control the radiation doses received by the operating personnel and discharges of radioactive materials to the outside of nuclear and radioactive installations and their particular or cumulative incidence in the areas of influence of These installations.
Assess the environmental radiological impact of nuclear and radioactive installations and activities involving the use of ionising radiation, in accordance with the provisions of applicable law.
To control and monitor the radiological quality of the environment throughout the national territory, in compliance with the international obligations of the Spanish State in the field, and without prejudice to the competition that the different Public administrations have been allocated.
In the same way, collaborate with the competent authorities in the field of environmental radiological surveillance outside the zones of influence of nuclear or radioactive installations.
(h) Grant and, where appropriate, revoke the authorisations for the entities or undertakings providing services in the field of radiation protection, as well as for inspection and control, in the field of safety Nuclear and radiation protection, of those entities, companies, services and approved centres.
Collaborate with competent authorities regarding the health surveillance of professionally exposed workers and the medical care of people potentially affected by ionizing radiation.
Create and maintain the Registry of External Companies to the holders of nuclear or radioactive facilities with workers classified as professionally exposed and to carry out the control or inspections it deems necessary on those undertakings.
Similarly, at the request of a party, it may issue favorable assessment statements on new designs, methodologies, simulation models or verification protocols related to nuclear safety and security. radiological.
i) to inform the Ministry of Industry and Energy regarding concentrations or levels of activity, for consideration as radioactive waste, of materials containing or incorporating radioactive substances and for which no use is intended.
(j) Grant and renew, by carrying out the tests which the Council itself establishes, the licences of operator and supervisor for nuclear or radioactive installations, the diplomas of the head of the protection service radiological, and accreditations to direct or operate X-ray facilities for medical diagnostic purposes.
Likewise, to approve specific training and training programs and courses in the field of nuclear safety and radiation protection that enable the operation or operation of the radioactive installations and the equipment for X-ray installations for medical diagnostic purposes, and those who train to perform the functions of Head of Radiological Protection Service.
k) Carry out the studies, evaluations and inspections of the plans, programmes and projects necessary for all phases of the management of radioactive waste.
(l) Assessor, when required for this purpose, the Courts and the organs of public administrations in the field of nuclear safety and radiation protection.
ll) Maintain official relations with foreign similar bodies and participate in international bodies with competence in nuclear safety or radiation protection.
You may also collaborate with International Organizations or Organizations in nuclear safety and radiation protection assistance programs, participating in their execution either directly or through the to this end, of third persons or entities, in accordance with the conditions laid down by those organisations.
m) Inform public opinion, on matters of its competence with the extension and periodicity that the Council determines, without prejudice to the publicity of its administrative actions in the legally established terms.
n) Know the Government and advise on the commitments to other countries or international organizations in the field of nuclear safety and radiation protection, which will be taken into account in the exercise of the functions that are conferred on the Council by this Law.
n) Establish and follow up on research plans in the field of nuclear safety and radiation protection.
or) Collect accurate information and advise where appropriate, regarding conditions that may arise in persons from ionising radiation arising from the operation of nuclear or radioactive installations.
p) Inspect, assess, monitor, report and propose to the competent authority the adoption of all prevention and correction measures in the event of exceptional or emergency situations that arise and may be to affect nuclear safety and radiation protection, where they originate in facilities, equipment, undertakings or activities not subject to the authorisation regime for nuclear legislation.
q) Any other that, in the field of nuclear safety and radiation protection, is legally assigned to it. "
Additional provision second.
The management of the radioactive waste generated in the exceptional cases provided for in Article 2 of Law 15/1980 of 22 April of the establishment of the Nuclear Safety Council by the authorized entity may be carried out in respect of the financial returns integrated into the fund referred to in the sixth additional provision of Law 54/1997 of 27 November of the Electricity Sector, where the cost of this management cannot be passed on in accordance with the the rules in force and so determined by the Ministry of Industry and Energy.
Additional provision third.
A last paragraph is added to article 7.1 of Law 15/1980, of 22 April, of the Creation of the Nuclear Security Council, in the following terms:
" When the cessation of President and Directors takes place at the end of the period for which they were appointed, they shall continue in the exercise of their duties until they have taken possession of succeed them. "
Additional provision fourth.
Article 11 of Law 15/1980 of 22 April of the creation of the Nuclear Safety Council is amended, which will be worded in the following terms:
"The Nuclear Security Council will raise, annually, the Congress of Deputies and the Senate, a report on the development of its activities."
Additional provision fifth.
Article 94.2 of Law 25/1964 of 29 April, regulating the Nuclear Energy, as amended by Law 54/1997 of 27 November of the Electrical Sector, is amended, adding a second paragraph in the terms of the terms of the following:
" However, where the circumstances of the case so advise and provided that direct damage and damage to persons or the environment is not caused, the Nuclear Safety Board may be able to warn the holder of the activity. and propose the appropriate corrective measures. If this requirement is not met, periodic penalty payments may be imposed by the Nuclear Safety Board for an amount which will not exceed 20 per 100 of the fine fixed for the relevant infringement and propose, where appropriate, the initiation of the sanctioning dossier. In any event, these actions shall be taken into account by the competent authority to initiate the sanctioning files. "
Additional provision sixth.
Rate 1. of Article 11 (4) of Law 17/1975, of 2 May, on the creation of the Autonomous Body Registry of Industrial Property is amended by adding the headings 1.7, 1.8 and 1.9 of the following wording:
" Rate 1.
1.7 Registration of a trade mark, trade name or label of establishment: 17.325 pesetas.
1.8 Renovation of a brand, trade name or label of establishment: 25,890 pesetas.
1.9 Demoras: for delays in payment of registration fees or renewal fees, surcharges will be 25 per 100, within the first three months, and 50 per 100, within the following three months, up to the maximum six months of delay. "
Additional provision seventh.
The following modifications are introduced in Law 32/1988, of 10 November, of Marks:
1. Article 6 is deleted.
2. Article 7 (6) is worded as follows:
" 6. The renewal will be published in the "Official Industrial Property Bulletin". If the renewal is not agreed, 75 per 100 of the renewal fee paid shall be reimbursed, at the request of the person concerned. "
3. Article 16 (1) (b) is read as follows:
"b) Faculatively, or when dealing with a three-dimensional mark, it is considered that the reproduction of the mark does not sufficiently show its details, a duplicate description of the mark."
4. Article 29 (2) and (4) shall be worded as
:" 2. The registration of the mark shall be issued with the title, after payment of the registration fee within one month, from the publication of the notice of concession in the "Official Journal of Industrial Property."
" 4. The effectiveness of the concession shall be conditional upon payment of the abovementioned fee. "
5. Article 44 (1) shall be read as
:" 1. The registration of the transfer or licence must be made by application accompanied, if the transfer is the result of a contract, of any of the supporting documents provided for in Article 11 (b) of the Treaty on the Law of Marks of 27 of October 1994. If the assignment is made by law, by administrative decision or by judicial decision, it must be accompanied to the instance, testimony emanating from the public authority issuing the document, or copy of the document that proves the assignment, authenticated or legitimized by Notary or by another competent public authority. In the same way, the registration of liens and other judicial measures will be requested. "
6. Article 51 (2) is deleted.
Additional disposition octave. Fee for use of spaces in museums and other cultural institutions of the Ministry of Education and Culture.
It is added to Law 25/1998, of July 13, of modification of the Legal Regime of the State and Local Rates and of Reordering of Public Character Prstations, the following article:
" Article 55a. Management, collection and affectation.
1. The management and collection of the levy shall be carried out by each of the Directorates-General or Autonomous Bodies of which the cultural institution is dependent.
2. The amount of collection of this fee in respect of the autonomous bodies of the Ministry of Education and Culture shall form part of the revenue budget of the relevant managing body. '
First transient disposition.
acquire a definitive nature of the settlements of nuclear installations which, at the entry into force of this Law, have not been carried out definitively by the services of studies, reports and inspections for the authorities for the entry into operation.
Second transient disposition.
The trade marks, trade names and signs of establishment, the concession of which would have been published or whose renewal would have been requested after the entry into force of this Law, will be subject to the payment of the registration or renewal fee, respectively. Until the first renewal, after the entry into force of this Law, the trademarks, trade names and signs of establishment already granted will be subject to the payment of the corresponding five-year periods under the penalty of expiration according to the legal text in force at the time of granting or of its last renewal.
Single repeal provision.
The provisions of this Law and, in particular, Article 10 of Law 15/1980, of the establishment of the Nuclear Safety Council, and Royal Decree 3229/1982 of 12 November 1992, are repealed. the rate of services provided by the Nuclear Safety Board.
Single end disposition.
This Law shall enter into force on the day following that of its publication in the "Official Gazette of the State", without prejudice to the provisions of the transitional provisions.
Therefore,
I command all Spaniards, individuals and authorities, to keep and keep this Law.
Madrid, 4 May 1999.
JOHN CARLOS R.
The President of the Government,
JOSÉ MARÍA AZNAR LÓPEZ
